QS $25-13($Algo$)$ Segment elimination LO P$4$

A manufacturer is considering eliminating a segment because it shows the following $$6,300$ loss. All $$21,100$ of its variable costs are avoidable, and $$38,500$ of its fixed costs are avoidable.

Segment Income $($Loss$)$Sales$ $63,300$Variable costs$21,100$Contribution margin$42,200$Fixed costs$48,500$Income $($loss$)(6,300)$

$($a$)$ Compute the income increase or decrease from eliminating this segment.

$($b$)$ Should the segment be eliminated?